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April 5, 1999

CLA-2-59:RR:NC:TA:350 D89634

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.20.2500

Mr. Michael Grupa
Stearns Inc.
P.O. Box 1498
St. Cloud, Minnesota 56302

RE: The tariff classification of polyurethane coated fabric for personal flotation devices, from either China, Thailand, Taiwan or Korea.

Dear Mr. Grupa:

In your letter dated March 19, 1999, you requested a classification ruling.

The instant sample, and black in color, consists of a 200 denier nylon oxford weave fabric (66 x 50) that has been lightly coated on one surface with a white pigmented polyurethane plastics material which is visible to the naked eye other than by a change of color. You indicate that this material weighs 3 ounces per square yard (coated) with the PU plastic portion accounting for .25 oz’s. That converts out to 92% textile/8% plastic, approximately. This material has application in USCG approved flotation devices for water sport activities and will be imported in rolls measuring 59-62 inches wide and 150 yards long.

You indicate that this material will be imported in a host of other colors in addition to black. This letter, however, addresses classification based on the instant sample (black) that was submitted. Because of the light weight coating, the coating may not be visible with the other colors.

Additionally, you referred to a prior ruling (D85197 of December 17, 1998). The coating substance in that ruling was clear and in an insufficient amount to be visible to the naked eye. That fabric was not considered coated for tariff purposes.

The applicable subheading for the material will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 8 percent ad valorem.

This merchandise falls within textile category designation 229. Based upon international textile trade agreements products of China and Taiwan are subject to quota and the requirement of a visa. There are no textile restraints for this merchandise from either Thailand or Korea.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Barth at 212-637-7085.

Sincerely,

Robert B. Swierupski
Director,

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